Charity r•glstration number 1098378 (England and Wales) LirrER WATCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
LirrER WATCH LEGAL AND ADMINISTRATIVE INFORMATION Truste lan &)ne$ ICh8lr) Janè Milchell-Bames Joanna Haydon John Murphy Joseph Piggott Charity number 1098378 Prlnclpal address CIO Serco Eagle Transfer Hub Danks Way Tipton W8St Midlands DY4 78T Independgnt examlner N8al and Co Busines8 Services Limlted Shakespeare Buildings 26 Cradley Road West Midlands B64 6AG Bankèrs Barclays Bank PLC West Bromwich Branch 313 High Street West Bromwich Wesl MIdlaS B61 8LP
LITTER WATCH CONTENTS Page Trustees, report Independent examinerfs report Stslement of financial activities Ba1anGe sheet Notes to the accounts 7-11
LITTER WATCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 JULY2025 The Trustees present their annual report and financial Statements for the year ended 31 July 2025. The accounts have been prepared in accordance with the accounting poliaes sel in note 1 to the aettnts and comply with the charity's governing document, the Charities Act 2011 and °Accounting and Reporting by Chariti'es.. Slalement of Recomm8nded Practice applicable to charitr'es preparing their accounts in accordance wlh the Financial Reporb"ng Stsndard applieable in the UK and Republic of Ireland IFRS 1021. las amended for accounting periods commencing from 1 January 2016). Objectives and actlvlties The obj.ect of the charity is lo promote the conservation. protection and improvement of the environment for public benefit, nominally in Sandwell and th8 surrounding areas. The Trustees have paid due regard to guida0 issued by the Charity Commlssion in deoding what speiific acliviliés the Charity should undertake in accounting year. The aims adopted by the charity to achieve these objects are as follows.. 1}To promote practical measures and encourage partnerships lo eliminate litter. 2}To support and improvè the general house keeping of the local area. 3)To raise public awareness In matters relating lo the benefits of sustsinable waste management practiees. The trustees achieve Ihese aims by the employrnent of a Project Manager who, as well as giving diract support to Ihe public, also cnnsutts with partners and advises volunteers throughout the borough. Achlevemènts and perfom)ance As I present my fourth annual report as Chair of Litter Watch, I do $0 wth imm8nse pride in the resilience, creatiwty, and compassion that continue to dgfine our organisation. The past year has been one of challenge and opportunity, with the charity sector navigating economic pressures, environmental urgency, and growing demand for [munity-1ed solutions. Through r( all, Litter Watch has remained 8teadf85t in rts mission". empowering individuals and communities lo care for their environment. Vo all Our Our volunteers are the lifeblood of Litter Watch. more than 2,400 people signed up, we have seen an extraordinary rise in active involvement. Some head out daily, others weekly, and many whenev8r they can-bul together they make a tangible difference every ward across Sandwell. 55 lornnes of litter cleared from our streets. Many volunteers recyGle what they collect using theiT own bins, demonstrating personal commitment to sustainability. 35,000 hours of Servi contributed In 2024125. A follow-up to last year's wellbeing survey revealed that 93 of respondents fell their involvement had positively impacted their mental and physical health. This reinforces what we havè long known.. litter-picking is not ju51 about deaner streets- il is about haalthiei, happier lives. Gi Our West Bromwich allolmenl has flourished into a vibrant hub ol activity and wellbeing. Thanks lo funding from the ASDA Foundation and g8nerou5 SUPPOrt from local businesses, we have.. Added new raised beds. Improved pathways Expanded our poty tunnel. These enhancements enabled us to donate over 80 kilos of fresh produce lo food pantries, volunteers, and residents tuming environmental action into tangible social valu8. We continue lo support Hanbury Primary SchrK)l in their gard8ning joumey, giwng students asS lo the sile and leaching them pradical skills in sustsinability.
LirrER WATCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 n20 This year's Big Spring Clean was a shining example of wllective action. Across 51 events, an Incredible 708 volunteers gave a combined 61.705 minutes of their time, resulting in the removal of 965 bags of littei. lthether schools, residents, community groups, or businesses, every partidpanl played a vital role in making this mpaign a success. Thank you for showing up, rolling up your sleeves, and helping Sandwell shine, We were delighted lo expand our collatrM)ration wrth St Michael's High School, using virtual reality technology lo educate students on recycling and environmental stewardship. This project exemplifies our Commitment lo blending innovalion wth edue4tlon, inspiring the next generation lo lake ownership of their surroundings. rèn wth support from AwArds for All, our Adopt a Street init18tive 8volved into the Healthy CommunitEs Tidy Together programme. This rebranding reffects our holistic approath - seeing litter-picking not just as civic duty, bul as a pathway to stronger, more connected neighbourhoods. Lead hi andT nk l extend hearttell thanks to our Chief Officer, AlicAa ngfield, whose vision and tenacity continue to drive Litter Watch forward Alla'S leadership has been instrumentsl in securing funding, forglng partnerships, aThY arnplifying our voice across Sandwell and beyond. As we look lo the future, we remain MmItted lo.. Deepening our impact Expanding our reach Ensuring every volunteer feels valued and elnpowered Diversify our funding Litter Watch is more than a chartty- it is a movement. l am honoured lo be part of it. Flnan¢lal rèvlew The Iruslees have decided that an independent examination of the accounts should be carried out. This is permitted by Ix)th the Constilulion and the Charities Act 2011_ Income rec&ived for th8 year amounteé lo £92326 ar resour3 expended amounted to £88941. The charity's financial posltion al the end of the year was salisfa¢tory and was sufficienl to meet its ongoing items of expenditure. future commitments and obligations. Funding for the charity has been secured until 31 July 2026. No other important Snificant events affecting the finances or operation of the charity have occurred bethen the b81ance sheet date and the signlng of this report. It 15 the pollcy of the Charity that unreslricled funds which have not been designated for a specnlc use should b8 maintained at a level equivalent lo betsveen three and six month's èxpènditure. The Trustees consider that reserves al this level will ensure that, in the evenl of a significant drop in funding, th8y will b8 able to continue the Charity's eurrenl adivities while consideration is given lo ways in which addttional funds may b8 raised. This level of reserves has beèn maintained throughout the y8ar. There are no specific reslriGlions imposed by the constitution. There are no specifiG investment powers set out in the constitution. To continL¢e with the existing objects of the charity and lo expand litter wal¢h across the Sandwell Borough.
LirrER WATCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 Structurg. governance and managgm8nt The charity whose operational name is'Lltter Watch, is govemed by a constitution adopted by the members on the 26th April 2003. The Management Committee is elected annually by members of the charity. There is lo b8 a minimum of three Trustees elected at one time lo manage the charity. The Trustees who seNed during the year were.. lan Jones (Chairl Jane Milchell-Bames Joanrba Haydon John Murphy Joseph Piggott The committee meets as and vthen required but not less than oncè every three months and this meeting usually requires the C(rdInator'S presence. The Trus es, report as approved by the Board of Trustees, lan Jones (Cha Trustee Dalèd.. 15 Decemb 25
LirrER WATCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIThER WATCH l report on the financial statements of the Charty for thè year ended 31 July 2025. which are $8t OLrt on pages 5 10 11. Rospective responslbllltles of Trustees and exarnlner The Charity's Trustees are responsible for the preparation of the financial ststements. The charity's Trustees nsider that an audit is not required for this year under section 14412} of the Charities Act 2011 (the 2011 Acll and that an irKJependenl examination is need8d. It is my responslbility to.. examine the finanaal statements under se¢tion 145 of the 2011 Act., {iil to follilw the procedures laid down in the general Directions given by the Charity Commlsslon under wlion 14515llbl of the 2011 Act.. and 11111 to slate whether particuFar matters have come to my attenb"on. Basig of independent examlnerf5 report Independent examinerf$ statement Your attention is drawn lo the fact that th8 charity has prepad financial statements in accordanee wtih Accounting and reporting by Charities preparing Iheir accounts in accorclance with the Financial Rewting Standard applicable in the UK and RepU1C of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Slat8menl of Recommended Pradee issued on 1 April 2005 which is referted to in the extant regulations but has now been witPKlr8wn. l understand that this has been done in order for the financial statements to provide a true and fair view in COrdan with Generally Accèptèd Accounting Practice effective for reporting periods beginning on or after 1 January 2015. In connection wf(h my exaMinat)n, ne other matter except that referred to in the previous paragraph has come to my attention.. la) which gives me reasonable cause to believe that In any material respèct the requirements- lo keep accounting records in acrdanCe with section 130 ofthe 2011 Act,. and lill lo prepare financial statements which accord with the accounting records and corllply with the accounting requirements of the 2011 Act, hav8 not been met or (bl lo which, in my opinion, attention should be drawn in ordtt lo enable a proper understanding of tF finanual slalemenls to be reached. Nigel Kirkham FCCA Neal & Co Business Services Llmtted Shakespeare Buildings 26 Cradley Road Cradley Heath W8sI Midlands B64 6AG Dated.. 15 December 2025
LITTER WATCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY2025 Unrestrictsd Unrestrietèd funds funds 2026 2024 Noles Income from: Donations and18gacies 92,326 77,851 Totsl incomè 92.326 77,851 Expènditure on: Charitable activities 88,941 70,248 Total expendlture 88,941 70,248 Net ineomè and movement In lunds 3,385 7,603 Reconclllation of funds.. Fund balances at 1 August 2cI24 49,734 42,131 Fund balances at 31 July 2025 53,119 49.734 The statèment of financsal activities includes all gains and l(xses recognised in the year. All income and expenditure derive from continuing activities.
LITTER WATCH BALANCE SHEEr ASAT31 JULY2025 2025 2024 Notes Fixed assets Tangible assets 428 571 Current assets Debtors Cash at bank and in hand 5,000 76,006 20,OQJ 32,10D 81,008 52,100 Credltots: amounts falllng due wlthin one year 128.3151 12,937) Net current assets 52.691 49,163 Totsl assets less current Ilabllitios 53,119 49,734 Thè funds ofthe Charlty Unrestricted ndS 10 53,119 49,734 53.119 49,734 The finan I ststem Is worè approved by the Trustees ¢X 15 December 2025 lan Jor£s IC Trustee
LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY2025 Accounting pollcles Charity Infoation Litter Watch promotes the cons8rvalitsn, protection and improvement of the environment for the public bènefft. 1.1 Accounting CDnv?ntlon The accounts have been prepared in accordance with 'lhe Charibe$ Aet 2011, and °Accounling and Reporting by Charities.. Slalem8nt of Recommended Practice applicab18 to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 {as am8nded for accounting periods commenclng from 1 January 2016). The Charity is a Putjic Benefit Entity as defined by FRS 102. The Charity has taken advantage of the provislons In the SORP for charities applying FRS 102 Update Bulletin 1 nol lo prepare a Statement of Cash Flows. The financial 8latemenls have departed from the Charib-&s (Accounts and Reports) Regulations 2008 only to the 8xtenl required to provide a Irue and fair view. This departure has involved following the Statement of Recommended Practice for charities applwng FRS 102 rather than the version of the Slalemenl of Recommended Praclio which is retsrred to in the RegulalioTrs but which has since been withdrawn. The flnancial ststements are prepared in sterling, which is the functional currency of the Charity. Mon8lary amounts in these financial statements are rounded lo the nearest £. The financial statements have been prepared under the historical cost convention, Imodified to include the revaluation of freehold propertl8s and lo include investment properties and certain financial instruments al fair valuel. The princApal accounting polici88 adopted ar8 set out below. 1.2 Going concern At the lime of atvroving the financial statements, the Trustees have a asOnable expectation that the Charty has adequate resources to continue in operational exislence for the foreseeable fvtufe. Thus th8 Trustees continue to adopt the going conrn basis of accounting in preparing the financial statements. 1.3 Charttable funds Unreslricled funds are available fcf use at the discretion of the Trustees in fijrtherance of their charitsble objectives, Restricted funds are subject to speafie condS1Sons by donors or grantors as to how they may be used. The purposes and LJSèS of the StriCted funds ?re set out in the note5 to the financial statements. Endowment fvnds are subjecl to specffic conditions by donors that the capitsl musl be maintained by the Charity 1.4 Incoming resources Income is rewgnised when th8 Charity is legally entitled to it after any performancè conditions have been mel, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are rècognis8d once the Charity has been nolifie of the donation, unless performance conditn8 qUIre deferral of the amount Income tax recoverable in relation lo donatior received under GiftAid or deeds of ¢oven8nt is recogntsed al the time ofthe donation. Legacies are recognised on receipt or oth8rwise rf the Charity has be8n notified of an impendlng distribution, the amount is known, and receipt is expeetad. If the amount is not known, the legacy is trèa18d as a nting8nl asset.
LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 Accountlng policlos Icontlnuad) 1.6 Rèsources •xpended Expenditure is reeognised once there 15 a legal or constructiv8 obligation to transfer economic ben8fil lo a third party, it is probable that a transfer of 8conomic benefits will be required in settlement, the amount ol the obligation can be mea5ureLI ieliably. Expenditure is classified by activity. The costs of each activity are made up of the lolal of direct costs and shared costs. including support costs involved in undertaknng each aclivily. Direct costs attribu1ate to a single activity are allocated directly to that activity. Shared costs which contribute lo mor8 than one activity and support costs which are not attributable to a single activity are apportioned between those aetivities on a basis Gonsislenl with the use of resources. Central staff costs are allo¢ated on the basis ot time spent, and depreaatton charges are allocated on the portion of the asset's use. Resources expended on charitable activitie$ inclLKJe all costs incurred in the pursuit of the charitabl@ obje¢ts of the registered charity. Expenditure is recogni5ed when a liabilty is incurred_ 1.6 Tangible flxed ass•ts Tangible fixed assets are inibally measured al cost and sub58quenUy measured at cost or valuation, of depreGiation and any impaiment losses. Depreciab'on is recognised 80 as to write off the cost or valuation of assets18SS their residual values over their useful lives on the following bases- Fixtures. fittings & eqLtipment 250h Reducing balanc8 The gain or Ioss arising cffl the disposal ol an asset is detemiined as the difference between the sale proceeds and the carrying v81ue of the asset. and is recognised in the statement of finanryal activities. 1.7 Impalnnent of flxed assets At each reporting end clale, the Charrty reviews the carrying amounts of Its tangible assets to determine whether there is any indic3lion that those assets have suffered an impaimienl loss. If any suth indkxlion exists, the recoverable amount of the asset is eslimaled in order to deterrnine the extent of the impairmenl loss lif any). 1.8 Cash and cash equtvalents Cash and cash equivalents include cash in hand. deposits held al call with banks, other short-lem) liquid investments with original malurilies of three months or less, and bank overdrafts. Bank ov•trafts are shown within boffowings in current liabilities. 1.9 Flnanclal Instruments The Charity ha$ elected to apply th? prowsions of Sectlon 11 'BasiG Financial Instruments, and Section 12 'Olher Financial Instruments Issues. of FRS 102 to all of its finanryal instruments. Financlal instruments are recognised in the tharity's balance sheet en the charity becomes party lo the ontraclual provision5 of the instrument. Financial assets and liabilities are offset, wilh the net amounts presented in the financial slatemenls. when there is a legally enforceable right lo sel off the recognised amounts and there is an intention to settle on a net basis or to realise th8 asset and settle the liability simultaneously.
LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 Accounting pollcles (Contlnuedl 1.10 Employee ben9ffts The cost of any unused holiday entitlement is r8cognised in the period in which the 8mployee's seryices are re1ve. Terminats"on benefits are recowised immedialety as an expense when the Charity is d8monslrabty eommitte to terminale the employment of an employee or to provide termination benefits. 1.11 Retirement bèneflts Payments to defined contribution retirement benefit $¢hèmes are charged as an expense as they fall due. InGome from donations and legaGie$ Unrastrlcted funds 2025 Unrestrfrted funds 2024 Donations and gifts Grants 81 77.770 92,328 92,326 77.851 Donatlons and glfts oth8r 81 81 Grants Olher 92,326 77,TtO 92,32S 77,770 Charitablè actlvEtI&s 202S 2024 Stsff costs Depreciation and impairment Admin expenses 62,991 143 25,807 49,824 190 20,234 88,941 70,248 88.941 70,248
LirrER WATCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Net movement In fund$ 2025 2024 The net movement In ndS is stsled after chargingllcreditingl-' Fees payable for the indèpéndent examlnalion of the tharty's finanryal statements Depreciation of owned tangible fixed assets 143 190 Trnstees None of the Trustees lor any persons connected with th} reGeived any remuneratitsn during the year. Tanglble fixed assets F¢xlure&. fftllnus & oquipnK*Tht Cost At 1 August 2024 1,726 At 31 July 2025 1,726 Depreciation and Impaimient At 1 August 2024 Depreciation charged in the year 1,155 143 At 31 July 2025 1.298 Carrylng amount Al 31 July 2025 428 At 31 July 2024 571 Debtors 2025 2024 Amounts falllng due wfthin onfr year: Trade debtOfB 5,000 20.000 10
LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 Creditors: amounts falling due wlthin ono year 2025 2024 Other taxation and Social security Aceruals and deferred income 1.318 26,999 807 2,130 28.315 2,937 Rthlrement benefft $chemes Deflned eontributlon $chemes 2025 2024 Charge lo profft or loss in respect of definèd contribution schem8S 1.456 1,165 The Charity operates a defined contribution pension scheme for all qualtying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fvnd. 10 Unrestrictgd funds The unreslrKted funds of the charity comprise the unexwnded balances of donations aTh¥ grants which are not subject to specific conditions by fjonors and grantors as lo how thèy may be used. These inelude tyesignated fvnds which have been sel aside out of unrestricted funds by the Injslees for specific putpose8. At 1 August 2024 Incomlng resources Resources expendèd At 31 July 2025 General funds 49,734 92.326 {88,941} 53.119 Prevlous year: At 1 August 2023 Incoming Resources resources expended At 31 July 2024 General fiJnd8 42.131 77.851 170,248) 49,734